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The BSA requires financial institutions to to keep records of cash purchases, file reports of cash transactions exceeding how much?

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Final answer:

To determine the net worth using a T-account balance sheet for a bank with deposits of $400, reserves of $50, government bonds worth $70, and loans made $500, you subtract the bank's total liabilities from its assets, resulting in a net worth of $220.

Step-by-step explanation:

Understanding a Bank's T-account Balance Sheet

When examining a bank's balance sheet through a T-account, assets and liabilities must be accounted for to determine the bank's net worth. Let's set up a T-account for a hypothetical bank with the following information:

  • Deposits: $400
  • Reserves: $50
  • Government bonds: $70
  • Loans made: $500

The T-account balance sheet would display the following:

Assets

  • Reserves: $50
  • Government Bonds: $70
  • Loans: $500

Liabilities

  • Deposits: $400

To calculate the bank's net worth, subtract the total liabilities from the total assets:

Total Assets (Reserves + Government Bonds + Loans) = $50 + $70 + $500 = $620

Total Liabilities (Deposits) = $400

Net Worth (Total Assets - Total Liabilities) = $620 - $400 = $220

The net worth of the bank in this example is $220.

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